TY  - BOOK
U1  - Buch
ED  - Färber, Gisela
ED  - Otter, Nils
T1  - Reforms of Local Fiscal Equalization in Europe
N2  - Fiscal equalisation refers to attempts within a federal or at least significantly decentralised system of government to reduce fiscal disparities among subnational jurisdictions by using monetary transfers, either explicitly defined as equalisation transfers or linked to other types of grants or spending programs. At first glance, there might be considerable differences between the European countries in terms of organizing and financing local governments. However, a number of problems being faced are remarkably similar: Revenues available to local government should match their responsibilities and tax resources should be sufficient to enable them to keep pace with changes in fiscal needs. Since it could be difficult to maintain a good balance between evolving responsibilities and own local revenues, any fiscal imbalance raises the case for financial transfers between different tiers of government. This book presents a collection of essays which mainly concentrate on different systems of fiscal equalization at the local level in Europe. Features of the equalization system as well as their recent reforms are discussed. Showing the influence of progressing European integration.
T3  - Speyerer Forschungsberichte (FÖV) - 232 
Y1  - 2003
U6  - https://nbn-resolving.org/urn:nbn:de:101:1-2008071801
UN  - https://nbn-resolving.org/urn:nbn:de:101:1-2008071801
SN  - 978-3-932112-70-6
SB  - 978-3-932112-70-6
SP  - 475
S1  - 475
PB  - Deutsches Forschungsinstitut für öffentliche Verwaltung
CY  - Speyer
ER  -